Insights

Sector-specific tax and accounting analysis

We are the UK's only dedicated accounting practice focused exclusively on short-term let and holiday let operators. These are the tax and compliance issues we handle daily, written up for the operators handling them themselves.

All Tax VAT Compliance Wales Scotland

Showing posts tagged ScotlandClear

★ Featured30 September 2026·9 min read

The Scottish Visitor Levy: The Accounting Complications the Scheme Design Has Handed Operators

Edinburgh's levy went live on 24 July 2026, Highland is consulting, Glasgow and Aberdeen are queued for 2027. VAT treatment, platform remittance and the mismatch between VisitScotland's 'may or may not' guidance and Edinburgh Council's insistence on gross are the operator-facing pain points. The ASSC's fixed-rate alternative — the model Highland has adopted — would solve most of them.

By STL Accounting and Finance

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15 July 2026·9 min read

Buying Your Next STL: SDLT, LBTT and LTT Across the UK - the Surcharges That Change the Deal

Every UK nation has raised the tax on additional-dwelling purchases in the last two years. This is what an operator now pays to acquire in England, Scotland or Wales, and the structural decisions to make before completion.

#Structuring #SDLT #Scotland #Wales

10 July 2026·8 min read

Business Rates vs Council Tax After the 2026 Revaluation: The Numbers Are Not What They Were

The 2026 non-domestic rates revaluation has moved the arithmetic. For STL operators in Scotland, the previously reliable answer - stay on business rates, claim Small Business Bonus - is no longer automatically the best answer. This is how to work out which rating gives you the lower bill for your specific property.

#Business Rates #Council Tax #Scotland